§ MR. J. HEYWOOD JOHNSTONE
I beg to ask the President of the Local Government Board if in a rural parish where the parish council (or parish meeting in a parish not having a council) has neither received nor paid money prior to the 31st March 1895 a financial statement will have to be prepared and audited by a district auditor; if a 5s. stamp will have to be impressed upon or 1054 affixed to such a financial statement in which neither receipts nor payments appear; and who is to attend the audit on behalf of the parish council or parish meeting?
§ MR. SHAW LEFEVRE
When there are no payments or receipts there cannot be any audit. In such a case, however, the Auditor should be furnished through the posts with a statement under the hand of the chairman of the parish meeting, or of the chairman or clerk of the parish council, as the case may be, that there have been no payments or receipts.
§ MR. HEYWOOD JOHNSTONE
Perhaps a simple certificate will be sufficient, and there will be no necessity for the return of a financial statement?